@article{oai:tcue.repo.nii.ac.jp:00001299,
 author = {長谷川, 記央 and HASEGAWA, Norio},
 issue = {3},
 journal = {高崎経済大学論集, THE ECONOMIC JOURNAL OF TAKASAKI CITY UNIVERSITY OF ECONOMICS},
 month = {Feb},
 pages = {141--162},
 title = {国税徴収法39条の第二次納税義務と認定賞与の問題―会社法と税法の研究を中心として―},
 volume = {64},
 year = {2022},
 yomi = {ハセガワ, ノリオ}
}